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A BILL TO BE ENTITLED
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AN ACT
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relating to the presentation of evidence in appraisal review board |
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hearings on protests. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 41.45, Tax Code, is amended by amending |
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Subsection (h) and adding Subsection (o) to read as follows: |
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(h) Before the hearing on a protest or immediately after the |
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hearing begins, the chief appraiser and the property owner or the |
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owner's agent shall each provide the other with a copy of any |
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written material or material preserved on any portable device |
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designed to maintain an electronic, magnetic, or digital |
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reproduction of a document or image that the person intends to offer |
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or submit to the appraisal review board at the hearing. |
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(o) The appraisal office shall provide audiovisual |
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equipment at each hearing on a protest for use during the hearing by |
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the property owner or the property owner's agent. The audiovisual |
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equipment must be of the same general type, kind, and character as |
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the equipment used by the chief appraiser at a protest hearing. |
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SECTION 2. This Act takes effect January 1, 2016. |